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Published: 02/17/2019
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In October 2021, the Federal Tax Service issued order No. ММВ-7-11/566, which approves a new reporting form, specifically for the 2-NDFL certificate. The main innovation was the fact that the certificate was divided into a form for submitting reports to the Federal Tax Service and for individuals, that is, for employees of the organization.
- Innovations in personal income tax reporting in 2021
- Help for employees
- How and when to file reports in 2021
The form, which is intended for the tax service, remained under the same name - 2-NDFL, but for individuals it was called “Certificate of income and tax amounts of an individual.”
Main changes in the 2-NDFL report
Since 2021, there are two forms of 2-NDFL certificate:
- Reporting 2-NDFL
- A certificate of income and tax amounts of an individual, issued to individuals for presentation at the place of request.
In 2021, the tax agent must submit a 2-NDFL report to the Federal Tax Service according to the new form for 2021 (Federal Tax Order of October 2, 2018 N ММВ-7-11/ [email protected] ) . The new form is machine-oriented and consists of a main sheet and an application . On the main sheet it is necessary to display the total amount of income and personal income tax, and the application indicates more detailed information: income with deductions and tax, broken down by month for each employee. Also in the new form, the abbreviated name 2-NDFL is retained, and the number of sections has been reduced from five to 3.
It is a machine-oriented form because tax authorities can easily scan indicators , which will speed up the reception and processing of the submitted data. Moreover, the innovations will simplify the task not only for tax inspectors, but will also speed up the process of obtaining tax deductions for individuals.
Minor changes also affected 2-NDFL certificates issued to employees for submission to the Federal Tax Service. They are issued subject to changes, starting with reporting for 2021. When filling out a certificate, the abbreviated name of the certificate is not allowed (we replace 2-NDFL with “Certificate of income and tax amounts of an individual”), there is no field with the certificate number, and it must be filled out following the same procedure in which the previous form was filled out.
New form 2-NDFL in 2021
The Tax Code of the Russian Federation obliges all employers to provide information to the Federal Tax Service about their employees, income accrued to them, personal income tax withheld and not withheld, as well as deductions provided.
A standard certificate form has been developed for the report - 2-NDFL. The current form for 2021 was approved by Order of the Federal Tax Service of Russia dated October 1, 2018 No. ММВ-7-11/ [email protected]
Appendix 1 to this order contains the 2-NDFL certificate itself for filling out, Appendix 2 contains the procedure for filling it out, Appendix 3 and 4 contain the format and procedure for submitting the form.
Appendix 5 contains another certificate form - it is intended to be filled out when issuing information about income directly to the employee upon his written request.
That is, by order of the Federal Tax Service, two forms have been approved for providing information on income:
- 2-NDFL (Appendix 1) - submitted to the tax authority;
- certificate of income and tax amounts (Appendix 5) - issued to employees based on a written application.
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In the future, important changes are planned in the submission of 2-NDFL - the certificate will be included in the 6-NDFL report and will not need to be provided separately. These updates are planned to come into effect from 2022 when submitting reports for 2021; in 2021, the same form is valid that was relevant in 2019. A new form has not been developed.
Submission order
Information on income, income tax, and deductions should be provided to the tax authority in the form of 2-NDFL certificates. A separate form must be filled out for each employee.
Data must be shown for absolutely all employees employed by an individual entrepreneur or a legal entity.
Data submission format in 2021:
- paper (in person, by letter or through a representative) or electronic - if the employer has 10 or fewer employees;
- only electronic - if the employer has 10 or more employees.
Completed certificates for employees should be accompanied by the Register, which provides summary data on completed 2-NDFL reports.
The register form is approved in Appendix No. 1 Procedure for the provision of 2-NDFL (form according to KND 1110306). This register shows data in tabular form for all completed forms (certificate number, full name of the employee, date of birth).
Deadlines for submitting income certificates
The certificate is completed for the calendar year and submitted the following year no later than March 1. This deadline is established by clause 2 of Article 230 of the Tax Code of the Russian Federation.
In 2021, you need to report for 2021. The deadline for submitting form 2-NDFL is no later than March 2, 2021; the deadline for submission has been postponed by one day due to the coincidence of March 1 with a calendar holiday.
How to submit a report on form 2-NDFL
The report on Form 2-NDFL for 2021 is submitted by the tax agent before April 1, 2021. Again, this date applies to a certificate with features 1 and 3. If features 2 and 4 (for a reorganized organization), then the certificate is submitted before March 1, 2021.
Sign 1 – code of the taxpayer making payments from which tax was withheld.
Sign 2 – code of the taxpayer making payments on which the income tax was not paid.
Signs 3 and 4 are indicated by the legal successor when it is necessary to account for the reorganized organization.
Tax agents are all organizations and individual entrepreneurs that paid income to individuals. The exceptions are:
- Non-taxable income (for example, gifts, not more than 4,000 rubles)
- Payments on which the recipient of the income must pay tax (payments to individual entrepreneurs, notaries, private lawyers; dividends; payment when purchasing property from an individual)
A zero certificate 2-NDFL is not submitted to the Federal Tax Service. This is explained by the fact that tax agents are required to provide Form 2-NDFL. If there were no payments or non-taxable payments were made, then you are not a tax agent.
2-NDFL certificates are submitted to the tax authority at the location of the LLC or the place of residence of the individual entrepreneur.
Separate units submit certificates at the place of registration. Individual entrepreneurs on UTII or PSN submit a report at the place of registration in connection with their activities.
Certificates with a number of 25 individuals or more are submitted in electronic form via telecommunication channels.
Certificates from up to 25 individuals, in addition to the electronic form, can also be submitted in paper format.
On paper, you can submit certificates as follows:
- in person at the Federal Tax Service;
- send by mail with a description of the attachment.
If certificates are provided in paper form, prepare an accompanying register in 2 copies (the tax agent keeps the second copy marked INFS).
The register indicates:
- name of the organization (full name of the individual entrepreneur) and TIN;
- sign with which 2-NDFL certificates are submitted;
- number of certificates;
- numbers of certificates with the full name and date of birth of the individual.
errors were made when filling out the report on Form 2-NDFL , you must submit a corrective report. If the report requires additions, then an updated certificate 2-NDFL is submitted. In these cases, you need to indicate the correction number in order (01, 02, etc.), but the certificate number for the clarifying report is the same as when you first submitted Form 2-NDFL. If you need to cancel a previously submitted certificate (for example, you submitted it to the wrong tax office), then a cancellation certificate is submitted.
What changes are taken into account?
Firstly, the new form of a certificate of income for an individual takes into account amendments to the Tax Code of the Russian Federation, which excluded the possibility of submitting 2-NDFL on electronic media (floppy disks, disks, flash drives, etc.). They were introduced by Law dated May 2, 2015 No. 113-FZ.
Secondly, the new certificate form takes into account the possibility of submitting information about the income of individuals by the legal successors of the tax agent. Such amendments were made to the Tax Code of the Russian Federation by Law dated November 27, 2017 No. 335-FZ.
Accordingly, tax authorities have adjusted the instructions for filling out 2-NDFL from 2021, but only slightly.
You can download new forms of 2-NDFL certificate from 2021 from our website for free here.
Fines for violations when submitting 2-NDFL
The tax office may fine the taxpayer if errors are made in the information on the report form (incorrect payment amount, data of individuals, etc.). The Federal Tax Service may consider any details that do not correspond to reality to be unreliable information. Therefore, you must be extremely careful when filling out. Moreover, a fine in this case can be avoided if you notice the error in time and send an updated certificate. And if you do not submit the report (or delay the submission deadline), then a fine cannot be avoided.
The fines are as follows:
- For errors made by employees - 500 rubles for each certificate
- For violation of the submission deadline - 200 rubles for each unsubmitted certificate
At the same time, for late deadlines or failure to submit a certificate, the head of the organization (IP) may be additionally fined 300-500 rubles.
Accountant's advice: before submitting the report, check the passport details of the employees, including the employee's registration. An employee may not think to inform the employer about changes that will ultimately result in fines.
What information is contained in the 2-NDFL certificate for the Federal Tax Service?
In accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation, drawing up form 2-NDFL is the responsibility of employers and other tax agents to inform the Federal Tax Service about the amounts of taxable income of an individual and the amounts of personal income tax actually withheld (or not withheld) from him. This information is necessary for the tax service to make decisions on granting or denying tax deductions and refunding tax amounts.
Information about the employee’s income contained in the certificate is submitted to the Federal Tax Service at the end of the reporting year. The period for preparing and submitting 2-NDFL for 2021 has been reduced due to amendments made to the legislation. You must report for 2021 before March 1, 2021. But due to the fact that in 2021 this day coincides with a day off (Sunday), the 2-NDFL certificate for 2021 must be submitted to the tax service no later than 03/02/2020 (Clause 2 of Article 230 of the Tax Code of the Russian Federation as amended by Law No. 325-FZ of September 29, 2019).
Help 2-NDFL 2021: form
In 2021, the Federal Tax Service will provide information on the income of individuals for 2019. It should be borne in mind that the form of the 2-NDFL certificate for submission to the tax office and for delivery to an individual differs. The new form 2-NDFL for 2021 (for the Federal Tax Service and for the employee) was approved by Order of the Federal Tax Service No. ММВ-7-11 / [email protected] dated 10/02/2018.
Form 2-NDFL is completed for each employee (or other individual recipient of income) separately. Since different types of income are taxed at different tax rates, the certificate contains information about all income, but at each rate separately. Thus, the Federal Tax Service will have a complete picture of the income received by the person during the reporting year.
If the number of persons for whom information is provided is 10 people or less, the document can be sent to the Federal Tax Service in paper format (clause 2 of Article 230 of the Tax Code of the Russian Federation as amended by Law No. 325-FZ of September 29, 2019). If the number of persons is more than 10, the report must be submitted electronically (letter of the Federal Tax Service No. BS-4-11 / [email protected] dated 12/09/2019). Please note that previously paper reporting could be submitted for 25 employees. The norm has changed since 2021.
When submitting information on paper, in addition to the certificates themselves, the tax agent must also provide a register of 2-NDFL certificates to the Federal Tax Service. When compiling it, you must adhere to the recommendations contained in the order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated 08/02/2018 (Appendix No. 1 to the Procedure for Submitting Certificates). The register is a summary table containing a list of persons and the serial numbers of 2-NDFL certificates for them.
Text indicators of the certificate are filled in capital block letters. Empty cells of the form are crossed out, and if there are no total indicators, zeros are indicated. Double-sided printing of the document, as well as stapling its sheets with a stapler, is not allowed. Corrective measures cannot be used to correct errors.
How to generate a 2-NDFL certificate in 1C for the Federal Tax Service
To correctly generate a 2-NDFL certificate in 1C:ZUP, it is necessary that all necessary information be entered into the program, namely salary and other payments, sick leave, deductions, and other deductions. Initially, it is necessary to accrue salaries using the document “Accrual of salaries and contributions”. When carrying out this document, personal income tax will be calculated automatically, and therefore all that remains is to check the correctness of the transactions performed.
After this, you can proceed to generating certificates in form 2-NDFL for the tax office. They are created in the “Taxes and contributions-2-NDFL for transfer to the Federal Tax Service” tab or through the “Taxes and contributions-All personal income tax documents” tab. The certificate is generated in the usual way, that is, by clicking the “Create” button and filling in the initial data (year, OKTMO, Federal Tax Service code, sign).
Filling out information on employees automatically is done by clicking the “Fill” button. In addition, employees can be entered manually using the “Selection” button, for which the “Number” button is useful.
The created certificate can be checked using the verification algorithm embedded in the 1C program itself. At the same time, the accuracy of calculations and personal information of employees is checked. After checking, all that remains is to post the document, save it on your PC, or send it to the Federal Tax Service through a universal data exchange file in xml format using the “Upload” button.
Data transfer is carried out using the 1C: Reporting service. To do this, you need to go to the “Send-Send to regulatory authorities” tab. In this case, it is possible to check the correctness of the calculation online through the “Submit-Check on the Internet” tab. If any error is detected (the line will be red during verification), then you can see the specific reason for the deviation.
